After talking to his accountant and friend Laurent Melki, he came up with the idea of VAT fraud on carbon quotas in the European Union .

For that, he contacts two acquaintances of poker evenings more accustomed to frauds, the brothers Éric and Simon Wizman as well as their mother, Dolly.

Since Antoine is toast in the Jewish community because of his wealthy stepfather, Aron Goldstein, they have to borrow from a figure of organized crime, Kamel Dafri.

For this new film, Olivier Marchal has surrounded himself with several actors he has already met: Benoît Magimel who was his partner in Truands, Michaël Youn with whom he shares the poster of My beloved brother on France 2, Patrick Catalifo which he directed in Les Lyonnais et Borderline and Gérard Depardieu which he directed in 36 quai des Orfèvres.

Gérard Depardieu and Benoît Magimel meet again, after having played together in the television series Marseille.